Federal Tax Tables for 2013
The 2013 Federal Tax Tables show the income thresholds, marginal tax rates, standard deduction levels and credit structures used by the IRS to calculate federal income tax for this year. These tables provide the exact values applied in our Federal Tax Calculator 2013, ensuring complete consistency between published IRS rules and the results you receive.
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Federal Tax Tables for 2013
The tables below summarise the IRS brackets and thresholds for each filing status. These values reflect all official inflation adjustments and annual updates released by the IRS for the 2013 tax year.
Single – Federal Income Tax Brackets(2013)
Marginal tax rates and taxable income thresholds for the IRS 2013 tax year.
| Bracket | Threshold | Rate |
|---|---|---|
| 1 | $ 0.00 to $ 8,925.00 | 10% |
| 2 | $ 8,925.00 to $ 36,250.00 | 15% |
| 3 | $ 36,250.00 to $ 87,850.00 | 25% |
| 4 | $ 87,850.00 to $ 183,250.00 | 28% |
| 5 | $ 183,250.00 to $ 398,350.00 | 33% |
| 6 | $ 398,350.00 to $ 400,000.00 | 35% |
| 7 | $ 400,000.00 to $ 0.00 | 39.6% |
Married Filing Jointly – Federal Income Tax Brackets(2013)
Marginal tax rates and taxable income thresholds for the IRS 2013 tax year.
| Bracket | Threshold | Rate |
|---|---|---|
| 1 | $ 0.00 to $ 17,850.00 | 10% |
| 2 | $ 17,850.00 to $ 72,500.00 | 15% |
| 3 | $ 72,500.00 to $ 146,400.00 | 25% |
| 4 | $ 146,400.00 to $ 223,050.00 | 28% |
| 5 | $ 223,050.00 to $ 398,350.00 | 33% |
| 6 | $ 398,350.00 to $ 450,000.00 | 35% |
| 7 | $ 450,000.00 to $ 0.00 | 39.6% |
Married Filing Separately – Federal Income Tax Brackets(2013)
Marginal tax rates and taxable income thresholds for the IRS 2013 tax year.
| Bracket | Threshold | Rate |
|---|---|---|
| 1 | $ 0.00 to $ 8,925.00 | 10% |
| 2 | $ 8,925.00 to $ 36,250.00 | 15% |
| 3 | $ 36,250.00 to $ 73,200.00 | 25% |
| 4 | $ 73,200.00 to $ 111,525.00 | 28% |
| 5 | $ 111,525.00 to $ 199,175.00 | 33% |
| 6 | $ 199,175.00 to $ 225,000.00 | 35% |
| 7 | $ 225,000.00 to $ 0.00 | 39.6% |
Head Of Household – Federal Income Tax Brackets(2013)
Marginal tax rates and taxable income thresholds for the IRS 2013 tax year.
| Bracket | Threshold | Rate |
|---|---|---|
| 1 | $ 0.00 to $ 12,750.00 | 10% |
| 2 | $ 12,750.00 to $ 48,600.00 | 15% |
| 3 | $ 48,600.00 to $ 125,450.00 | 25% |
| 4 | $ 125,450.00 to $ 203,150.00 | 28% |
| 5 | $ 203,150.00 to $ 398,350.00 | 33% |
| 6 | $ 398,350.00 to $ 425,000.00 | 35% |
| 7 | $ 425,000.00 to $ 0.00 | 39.6% |
Widowed – Federal Income Tax Brackets(2013)
Marginal tax rates and taxable income thresholds for the IRS 2013 tax year.
| Bracket | Threshold | Rate |
|---|---|---|
| 1 | $ 0.00 to $ 17,850.00 | 10% |
| 2 | $ 17,850.00 to $ 72,500.00 | 15% |
| 3 | $ 72,500.00 to $ 146,400.00 | 25% |
| 4 | $ 146,400.00 to $ 223,050.00 | 28% |
| 5 | $ 223,050.00 to $ 398,350.00 | 33% |
| 6 | $ 398,350.00 to $ 450,000.00 | 35% |
| 7 | $ 450,000.00 to $ 0.00 | 39.6% |
Standard Deduction and Additional Amounts(2013)
The standard deduction and additional deduction for taxpayers aged 65+ or blind.
| Filing Status | Standard Deduction | Additional Age/Blind |
|---|---|---|
| Single | $6,100 | $1,500 |
| Married filing jointly | $12,200 | $1,150 |
| Married filing separately | $6,100 | $1,150 |
| Head of household | $8,950 | $1,500 |
| Widowed | $12,200 | $1,150 |
Child Tax Credit and Additional Child Tax Credit(2013)
Key thresholds and refundability rules for Schedule 8812.
| Item | Value |
|---|---|
| CTC per child | $1,000 |
| Phase-out: Married Filing Jointly | $110,000 |
| Phase-out: Other Filing Statuses | $75,000 |
| Refund threshold | $3,000 |
| Refund rate | 15% |
| ACTC: Line 16b | $1,700 |
| ACTC: Line 19 cap | $2,500 |
| ACTC: Line 20 % | 15% |
| ACTC: Line 20 amount | $5,100 |
Earned Income Tax Credit(2013)
Summary of maximum credit amounts, credit rates and phase-out thresholds.
| Children | Max Credit | Credit Rate | Phase-out Threshold |
|---|---|---|---|
| No children | $487 | 7.65% | $7,970 |
| 1 children | $3,250 | 34% | $17,530 |
| 2 children | $5,372 | 40% | $17,530 |
| 3 children | $6,044 | 45% | $17,530 |
Social Security and Medicare Tax(2013)
FICA and FUTA contribution rates and wage limits.
| Tax | Rate | Wage Cap |
|---|---|---|
| Social Security (Employee) | 6.2% | $113,700 |
| Medicare (Employee) | 1.45% | No cap |
| Additional Medicare | 0.9% | Threshold applies |
| FUTA (Employer) | 6% | $7,000 |
SALT Deduction Limit(2013)
The maximum State and Local Tax(SALT)deduction remains $10,000.
Annual Overview for 2013
The 2013 federal tax year incorporated the IRS’s annual inflation adjustments, informed by economic conditions in 2012 and legislative developments from late 2012. Under the American Taxpayer Relief Act of 2012 (ATRA), many tax provisions—including individual income tax brackets, the personal exemption and certain phaseouts—were indexed for inflation beginning in 2013 to help prevent “bracket creep” and maintain continuity in how federal tax is calculated. The IRS releases these inflation-adjusted items each year to update thresholds for standard deductions, exemptions and income ranges tied to key tax provisions.:contentReference[oaicite:0]{index=0}
For 2013, the IRS published updated federal tax rates, marginal bracket ranges and inflation-adjusted figures in Rev. Proc. 2013-15, which expanded on prior indexing by increasing thresholds for the newly retained 39.6% top rate under ATRA and other provisions. The IRS standard deduction amounts for this year were also increased across filing statuses, reflecting inflationary shifts relative to 2012. Personal exemptions rose modestly and were subject to phaseout beginning at specified adjusted gross income levels.:contentReference[oaicite:1]{index=1}
Key components of the 2013 inflation adjustments included:
- Marginal tax brackets: Seven tax rates ranging up to 39.6% were applied with income thresholds adjusted upward to reflect inflationary trends, helping maintain taxpayers’ real income before higher marginal rates apply.:contentReference[oaicite:2]{index=2}
- Standard deduction and personal exemption: The standard deduction levels were raised and personal exemption amounts increased, reducing taxable income relative to the prior year.:contentReference[oaicite:3]{index=3}
- Credit and phase-out adjustments: Income phase-out ranges for credits such as the Earned Income Tax Credit and Child Tax Credit were indexed to preserve eligibility for many taxpayers.:contentReference[oaicite:4]{index=4}
- Other indexed provisions: Alternative Minimum Tax exemption amounts and many other defined tax items were adjusted to reflect inflation measures under IRS guidance.:contentReference[oaicite:5]{index=5}
Collectively, the 2013 IRS inflation adjustments aligned federal tax thresholds with broader economic conditions and legislative adjustments. By indexing bracket ranges, deductions and exemptions, the IRS helped ensure that taxpayers’ effective tax burdens did not rise solely due to inflation rather than real increases in purchasing power.
State Tax Tables
Each state sets its own income tax rules, with structures ranging from flat-rate systems to complex progressive models. You can view the 2013 State Tax Tables using the links below.
What are Tax Tables?
Tax Tables are structured references created by the IRS that show how federal income tax is applied across different levels of taxable income. They organise income into ranges and assign a specific rate to the portion of income that falls within each bracket. This creates a progressive tax system, where higher income amounts are taxed at gradually increasing marginal rates rather than a single flat rate applied to all income.
The IRS updates these tables every year to reflect inflation adjustments, threshold changes and federal policy updates. Because only the income inside each bracket is taxed at that bracket’s rate, Tax Tables help taxpayers and employers calculate obligations accurately and transparently.
Our Federal Tax Tables mirror the official IRS structure and align precisely with the calculations used by our Federal Tax Calculator 2013.
Federal Tax Tables for Related Years
These related years are often reviewed together for comparing bracket changes, deductions and IRS updates:
Frequently Asked Questions
Can I estimate the General Business Credit?
Start with Form 3800 and then reflect the credit here.
How much would a 401(k) contribution change my net?
Model it with the 401(k) Calculator then rerun this page with your pre-tax amount.
Considering an IRS Offer in Compromise?
Read through Form 656-B to understand eligibility and steps.
What does FICA include?
FICA includes Social Security and Medicare payroll taxes withheld from employee wages.
Important Notes
All calculations are estimates for guidance only. Always review your return and consider professional advice when submitting official filings.